In this article, the author attempts to establish the limitations and consequences resulting from the use of evidence that, being obtained from the exercise of the powers of investigation and enforcement that owns the Treasury, then is carried to the tax criminal proceedings, as the basis for the complaint made by the Tax Administration. For this, the author approaches the taxpayer’s right against self-incrimination (or not to incriminate himself ) as well as some general concepts of the state of innocence, and then analyzes how these concepts are related to the tax law, specifically with the evidence inside it. The article also contains a number of ideas that attempts to summarize the thoughts and positions taken on the issue in current doctrine and jurisprudence in Argentina, establishing in turn, parallel situations and comparisons with the Peruvian tax system.

In this work I continued to develop, expand and review concepts and ideas about the legal nature of infractions and crimes in tax matters, describing the various positions (theories) that exist on the subject, maintaining that from my point of view they have identity ontological, with merely quantitative differences, and that, as a consequence of assimilation, there is a single set of governing principles, which are the constitutional and legal principles of criminal law, ruling out the possibility of talking about the existence of a set of own principles of sanctioning administrative law. All this with the support of the jurisprudence of the Supreme Court of the Argentine Nation.

En este trabajo continúo desarrollando, ampliando y revisando conceptos e ideas sobre la naturaleza jurídica de las infracciones y los delitos en materia tributaria, describiendo las diversas posiciones (teorías) que existen sobre el tema. Además, sosteniendo que desde mi punto de vista tienen identidad ontológica, con diferencias meramente cuantitativa, y que, como consecuencia de la asimilación, hay un único conjunto de principios que rigen, que son los principios constitucionales y legales del derecho penal, descartando la posibilidad de hablar de la existencia de un conjunto de principios propios del derecho administrativo sancionador. Todo ello con apoyo de la jurisprudencia de la Corte Suprema de la Nación Argentina.

El artículo no presenta resumen

In this article, the author attempts to establish the limitations and consequences resulting from the use of evidence that, being obtained from the exercise of the powers of investigation and enforcement that owns the Treasury, then is carried to the tax criminal proceedings, as the basis for the complaint made by the Tax Administration. For this, the author approaches the taxpayer’s right against self-incrimination (or not to incriminate himself ) as well as some general concepts of the state of innocence, and then analyzes how these concepts are related to the tax law, specifically with the evidence inside it. The article also contains a number of ideas that attempts to summarize the thoughts and positions taken on the issue in current doctrine and jurisprudence in Argentina, establishing in turn, parallel situations and comparisons with the Peruvian tax system.

In this work I continued to develop, expand and review concepts and ideas about the legal nature of infractions and crimes in tax matters, describing the various positions (theories) that exist on the subject, maintaining that from my point of view they have identity ontological, with merely quantitative differences, and that, as a consequence of assimilation, there is a single set of governing principles, which are the constitutional and legal principles of criminal law, ruling out the possibility of talking about the existence of a set of own principles of sanctioning administrative law. All this with the support of the jurisprudence of the Supreme Court of the Argentine Nation.